Brazilian tax Tag Archive

Brazil’s New Taxpayer Protection Code

The Code is designed to reshape the relationship between taxpayers and tax authorities around transparency, predictability and cooperative compliance for taxpayers who behave in...

What is a ‘tax haven’ under Brazilian law?

Brazil has a sophisticated tax system. This makes structuring a transaction to minimise taxes a complicated task. Brazilian tax rules generally treat as “tax favoured or with...

The Brazilian Corporate Registration System: Suspension as an Enforcement Tool

Suspension of corporate registration (CNPJ) in Brazil is used as an enforcement tool. This measure is being expanded....